2011年专四作文真题：

Should private car owners be taxed for pollution?（私家车是否应该交污染税）

——关于环境

 Direction： Write a composition of about 200 words on the following topic:              Should private car owners be taxed for pollution?

 You are to write in three parts:      

In the first part, state clearly what your view is.     

  In the second part, support your view with appropriate reasons.    

 In the last part, bring what you have written to a natural conclusion or a summary.     

Marks will be awarded for content, organization, grammar and appropriateness.

Failure to follow the instructions may result in a loss of marks.

写作指南：

  这是典型的立场观点选择题型。要求考生确立自己的观点，然后进行论证。    

历年类似考题：  2010 Should College Students Hire Cleaners?    

 2009 Will Tourism Bring Harm to the Environment?

 2007 Is It Wise to Make Friends Online?

2004 Will Phones Kill Letter Writing?

 1994 TV: a Good Thing or a Bad Thing?   

本文要求学生就“”私家车是否应该交污染税”这一话题发表自己的意见。 

 第一部分：分析现状：私家车越来越多，环境污染日益严重，“污染税”提出的背景，进而提出自己的观点：私家车应该交污染税。 

 第二部分：从两方面进行阐述。首先由于私家车造成环境问题，所以私家车有义务交税，为国家环境建设所用。其次纳税能提高人们的环保意识。

 第三部分：进行总结，再次表明自己的观点。 

经典范文：  

 Should private car owners be taxed for pollution?      

With the development of society, many people can afford a car. As the number of the cars is rising, we are facing some problems. One big problem is the pollution caused by the use of cars. In order to solve this problem, government agencies in some big cities recently suggest that a “pollution tax” should be put on private cars in order to control the number of cars and reduce pollution in the city. For my part, I agree to this viewpoint, and my reasons are as follows:  

    To begin with, cars contribute to the environmental pollution. For example, a lot of big cities in China are now plagued by serious air pollution. Then it is the responsibility of these private car owners to pay for the pollution and they should be taxed. The purpose of collecting environmental pollution tax is to raise the fund, and then utilize the tax revenue lever to protect our environment.   

     Secondly, it is a good way to raise people’s environmental awareness by putting a pollution tax on private cars. If people suffer from the financial loss when making a decision, they will think more about their decision. Then they will consider more when deciding to buy a private car. Consequently, the increase rate of the number of the private cars can be controlled.   

      In a word, it is a very good and necessary attempt to use the means of taxation to treat the pollution. Of course, it must be kept in mind that all people, including the private car owners, should try their best to protect the environment.